Whatever the actual magical process is behind ticks, I don't think there's a bug here.
Look at https://3v4l.org/hneib/vld#output to see exactly what PHP is doing with the code.

[2019-06-26 14:56 UTC] lozinskiy dot artem at gmail dot com

>> Whatever the actual magical process is behind ticks, I don't think there's a bug here.
Seriously, I made a convenient code analysis for myself using this function, but because of this there is no bug, as you said, I cannot trust this analysis, for me this is a bug and a problem, besides, only here is this behavior, and how can catch or identify this moment? How can I determine that the function has been correctly reversed here and not here?

for example see this code
<?php
declare(ticks=1);
function my_function() {
echo print_r(debug_backtrace(), 1) . '<br/>';
}
register_tick_function('my_function', true);
$t = false;
$check = ['a'];
foreach ($check as $e) {
$t = false;
if ($t===false) {
break; // break;
} else {
delete_db(); // =)
}
}
function delete_db() {}
---
analysis show me that execute delete_db, and this is problem
I see that in the alpha version of php 7.4 there is no such problem, all of a sudden, it pleases, here now to get a patch for php 7.1